Back to contents

DMBM405260 - Interest: Interest Review Unit (IRU): Income Tax Self Assessment (ITSA): due dates

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Payment on Account (POA)

HMRC need POAs from most customers that were included in the SA system for the previous tax year. When POAs are needed for any tax year, they are payable on the legal due dates.

  • POA1 by 31 January of that tax year.
  • POA2 by the 31 July that falls directly after the tax year.

Any further tax is due as a final Balancing Charge and is payable by the next 31 January following the relevant tax year.

However there are exceptions. Some examples are listed below.

  • Where there has been a late issue return.
  • Where the ‘failure to notify’ signal is set in error.
  • Where the customer's income is 80% or more taxed at source in the previous year.

The local office should change the due date as long as the revised date is not more than 12 months earlier than the date first entered on record. Any objections received where this is the case should be sent back to the officer who submitted the case.

Where the local office is unable to change the due date, the Interest Review Unit (IRU) will

  • theoretically apply the revised date
  • recalculate the interest and
  • give up the excess.